https://www.taxtmi.com/caselaws?id=339414 The Tribunal partly allowed the appeal, directing the AO to recompute adjustments and verify claims as per its findings and legal precedents. The Tribunal upheld the application of TNMM over CUP method, excluded certain comparables, and allowed a reduced guarantee fee rate. It also directed the AO to allow deductions under Section 43B for excise duty, bonus, and sales tax dues paid within the stipulated period. Additionally, the Tribunal admitted the additional ground for working capital adjustment, emphasizing the importance of applying correct methods and comparables in transfer pricing assessments. en-us Wed, 15 Feb 2017 00:00:00 +0530 Mon, 27 Feb 2017 10:38:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339414 The Tribunal partly allowed the appeal, directing the AO to recompute adjustments and verify claims as per its findings and legal precedents. The Tribunal upheld the application of TNMM over CUP method, excluded certain comparables, and allowed a reduced guarantee fee rate. It also directed the AO to allow deductions under Section 43B for excise duty, bonus, and sales tax dues paid within the stipulated period. Additionally, the Tribunal admitted the additional ground for working capital adjustment, emphasizing the importance of applying correct methods and comparables in transfer pricing assessments. Case-Laws Income Tax Wed, 15 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339414